Annual Audit Electors' Rights

Notice of appointment of the date for the exercise of electors’ rights

TREGYNON COMMUNITY COUNCIL

Financial year ending 31 March 2026

1. Date of announcement 15 May 2026

2. Each year the annual accounts are audited by the Auditor General for Wales. Prior to this date, any interested person has the opportunity to inspect and make copies of the accounts and all books, deeds, contracts, bills, vouchers and receipts etc relating to them for 20 working days on reasonable notice. For the year ended 31 March 2026, these documents will be available on reasonable notice on application to:

Rachael Jones Please phone first 07522359610

between the hours of 6 and 7pm on Monday to Friday

commencing on 6 July 2026

and ending on 31 July 2026

3. From 14 September 2026, until the audit has been completed, Local Government Electors and their representatives also have:

· the right to question the Auditor General about the accounts.

· the right to attend before the Auditor General and make objections to the accounts or any item in them. Written notice of an objection must first be given to the Auditor General. A copy of the written notice must also be given to the council.

The Auditor General can be contacted via: Community Council Audits, Audit Wales, 1 Capital Quarter, Tyndall Street, Cardiff, CF10 4BZ or by email at communitycouncilaudits@audit.wales.

The audit is being conducted under the provisions of the Public Audit (Wales) Act 2004, the Accounts and Audit (Wales) Regulations 2014 and the Auditor General for Wales’ Code of Audit Practice.

Electors’ rights under the Public Audit (Wales) Act 2004

By law, anyone may inspect the council’s accounts. If you are registered to vote in local council elections, you (or someone acting on your behalf) also have the right to ask the Auditor General questions about the accounts and to raise formal objections.

Inspecting the accounts
Once the council has finalised its accounts, it must advertise that they are available for inspection. After giving reasonable notice, you may inspect the accounts and supporting documents for 20 working days. Copies may be requested, although a copying charge may apply.

Asking the auditor questions
Questions may only be asked about the accounts that are subject to audit. The Auditor General does not have to answer questions about council policies, decisions or procedures unless they directly relate to the accounts, and does not have to say whether something is lawful or reasonable.

Objecting to the accounts
If you believe the council has spent money unlawfully, or that someone has caused a financial loss deliberately or through irresponsible behaviour, you may object. Objections must be made in writing to the Auditor General, explain the reasons clearly, and a copy must also be sent to the council. The Auditor General will decide what action, if any, to take. In some cases, you may appeal to the courts.
You may also object if you believe there is an issue in the accounts that should be reported publicly in the public interest. This process cannot be used to make personal complaints or claims.

Other ways to raise concerns
Instead of making a formal objection, you may provide information to the Auditor General if you believe there are errors in the accounts or concerns about waste or inefficiency. There are no set procedures or deadlines for doing this.

Important information
The cost of dealing with questions and objections is paid by local taxpayers. The Auditor General will only pursue matters that are in the public interest. If you take a matter to court, you may have to pay your own costs.

Contact
Auditor General for Wales
Community Council Audits, Audit Wales
1 Capital Quarter, Tyndall Street
Cardiff, CF10 4BZ